atypical mode of transport — the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of professional traders 4.

authorised warehousekeeper — a natural or legal person authorised by the competent authorities of a Member State, in the course of his business, to produce, process, hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse 1.

customs suspensive procedure or arrangement — any one of the special procedures as provided for under Regulation (EEC) No 2913/92 relating to the customs supervision to which non-Community goods are subjected upon their entry into the Community customs territory, temporary storage, free zones or free warehouses, as well as any of the arrangements referred to in Article 84(1)(a) of that Regulation 6.

duty suspension arrangement — a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended 7.

holding for commercial purposes — the holding of excise goods by a person other than a private individual or by a private individual for reasons other than his own use and transported by him, in accordance with Article 32 1.

importation of excise goods — the entry into the territory of the Community of excise goods unless the goods upon their entry into the Community are placed under a customs suspensive procedure or arrangement, as well as their release from a customs suspensive procedure or arrangement 8.

irregularity — a situation occurring during a movement of excise goods under a duty suspension arrangement, other than the one referred to in Article 7(4), due to which a movement, or a part of a movement of excise goods, has not ended in accordance with Article 20(2) 6.

irregularity — a situation occurring during a movement of excise goods under Article 33(1) or Article 36(1), not covered by Article 37 due to which a movement, or a part of a movement, of excise goods has not duly ended 4.

Member State of destination — the Member State of arrival of the consignment or of transport 1.

place of importation — the place where the goods are when they are released for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92 (b)

registered consignee — a natural or legal person authorised by the competent authorities of the Member State of destination, in the course of his business and under the conditions fixed by those authorities, to receive excise goods moving under a duty suspension arrangement from another Member State 9.

registered consignor — a natural or legal person authorised by the competent authorities of the Member State of importation, in the course of his business and under the conditions fixed by those authorities, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92 10.

release for consumption — any of the following: the departure of excise goods, including irregular departure, from a duty suspension arrangement; the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation; the production of excise goods, including irregular production, outside a duty suspension arrangement; the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement 2.

small wine producers — persons producing on average less than 1000 hl of wine per year 3.

tax warehouse — a place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of his business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located 11.

tax-free shop — any establishment situated within an airport or port which fulfils the conditions laid down by the competent authorities of the Member States, pursuant in particular to paragraph 3 (a)

territory of a Member State — the territory of each Member State of the Community to which the Treaty is applicable, in accordance with Article 299 thereof, with the exception of third territories 2.

territory of the Community — the territories of the Member States as defined in point 2 3.

third country — any State or territory to which the Treaty is not applicable 5.

third territories — the territories referred to in Article 5(2) and (3) 4.

traveller to a third territory or to a third country — any passenger holding a transport document, for air or sea travel, stating that the final destination is an airport or port situated in a third territory or a third country (b)